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[Ministry of Finance (Revenue Division)
[Notification No. 13, dated the 7th May, 1954]
"In exercise of the powers conferred by sub-section (2) of
section 49D of the Income-tax Act, 1922 (XI of 1922), the Central Government is pleased to
declare that the provisions of sub-section (1) of the said section shall apply in relation
to the income which has accrued or arisen in the United Kingdom to a person resident in
the taxable territories (not being income which is deemed to have accrued or arisen in the
taxable territories) on which he has paid income-tax in the United Kingdom by deduction or
otherwise, under the law in force in that country, and which is chargeable under the said
Act for the year ending on the 31st day of March 1951, the year ending on the 31st day of
March, 1952, the year ending on the 31st day of March, 1953, or the year ending on the
31st day of March, 1954.
